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TMI Blog2017 (5) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... ption and undenatured ethyl alcohol. From 01.03.2005 tariff item no. 22072000 covered ethyl alcohol and other spirits denatured of any strength. The rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - appeal allowed - decided in favor of appellant. - E/52203 & 52633/2015-EX[DB] - FINAL ORDER NO-70345-70346/2017 - Dated:- 15-12-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Bipin Garg, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeals are filed by the appellant-assessee against Orders-in-Original No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed spirit comes into existence which does not find place in Central Excise Tariff. Therefore, though from said rectified spirit denatured spirit is manufactured on which duty of excess is paid the CENVAT credit gets snapped by coming into existence of product not finding place in Central Excise Tariff. Therefore, CENVAT credit on inputs and capital goods and input services going into manufacturer denatured spirit are not available to the appellants. Therefore, the appellants were served with the show cause notices proposing recovery of allegedly wrongly availed CENVAT credit with proposal for payment of interest and imposition of penalty. The said show cause notice was adjudicated through Orders-in-Original, which is impugned order. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further relies on various pronouncements. 4. Heard the learned counsel for appellants. He has reiterated his argument before the original authority and in the grounds of appeal and submitted various case laws. He has also submitted copy of Apex Court s ruling in the case of State of Uttar Pradesh and others Vs. M/s Modi Distillery etc. [1996 U.P.T.C.-312] he stated that in para 9 of the said ruling the Hon ble Supreme Court has given its observation about ethyl alcohol which clearly establishes that rectified spirit is nothing but ethyl alcohol and ethyl alcohol is finding the place in said tariff item 22072000. Therefore, rectified spirit cannot be presumed to be not having place in Central Excise Tariff with effect from 01.03.2005. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s covered under chapter Sub Heading No.2204.90. As stated above, 2204.90 covers ethyl alcohol except one for human consumption and which are undenatured. Therefore, the issue to be decided is whether ethyl alcohol and rectified spirit are two different commodities or one and the same commodity. We find that the Hon ble Supreme Court in the case of State of Uttar Pradesh Vs Modi Distillery and others (supra) in para 9 has observed as follows :- The ISI specifications had divided ethyl alcohol into several kinds of alcohol. Beverages and industrial alcohols were clearly and differently treated. Rectified spirit for industrial process was defined as spirit purified by distillation having a strength of not less than 95% by volume of ethyl a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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